Roadside Inc is fine-tuning a combination flashlight / WiFi hotspot called the T.G.I.WiFi.The T.G.I.WiFi would sell for $37.28. Variable cost to Roadside Inc. would be $12.76 per unit. Setting up production would entail relevant fixed costs of $270,872. The board of directors, citing technical risk, insists that this project cannot go forward unless the new product would earn a return on sales of 17%. Calculate annual breakeven in UNITS SOLD for the T.G.I.WiFi, meeting the board's ROS% target. (Rounding: tenth of a unit)

Answer: 14,897.5